大般涅槃經疏 27.23

27.23

「善男子若諸眾生」下，第二總結酬前問，又三：初結問不須修道、次「若諸眾生」下，結勸。三「佛性不可思議」下，結歎，為二：初佛歎、次師子吼歎。

From “Good sons, if all sentient beings” downwards, the second [major section] generally concludes by responding to the previous question, again in three parts: first, concluding the question on not needing to cultivate the path; next, from “If all sentient beings” downwards, concluding with an exhortation; third, from “The buddhadhātu is inconceivable” downwards, concluding with praise, which has two parts: first, praise by the Buddha; next, praise by Siṃhanāda.